Intended Use.
Columbus City Codes § 375.03
in effect375.03 - Intended Use.
(a) All revenues received by the City from the admissions tax levied pursuant Section 375.02 shall be designated for the purpose of supporting arts institutions, artists, education, inclusion, and innovation in programming.
(b) The full amount of the revenue collected by the City from the admissions tax shall be allocated to the Greater Columbus Arts Council, subject to appropriation and approval of city council.
(c) No entity which is exempted from the admissions tax as defined in section 375.09 of this chapter shall be allocated any of the revenue collected by the tax, either directly by the city or indirectly by the Greater Columbus Arts Council, unless that entity voluntarily elects to charge the admissions tax in alignment with the provisions of this chapter.
(d) The payment schedule for the aforementioned allocation shall be determined by the Auditor.
(e) The Greater Columbus Arts Council shall within one hundred twenty (120) days after the end of its fiscal year provide to the Auditor financial statements of the organization for such fiscal year prepared in accordance with generally accepted accounting principles, with an opinion thereon by a firm of certified public accountants.
(f) The Greater Columbus Arts Council shall within one hundred twenty (120) days after the end of its fiscal year provide to Council a report of activities with regard to the utilization and distribution of funds associated with the admissions tax.
(Ord. No. 3378-2018, § 1, 12-10-2018)
Source: City of Columbus, City Codes and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/oh/columbus/codes/code_of_ordinances?nodeId=TIT3FITACO_CH375ADTA_375.03INUSFetched: 10/27/2026